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Essay from the year 2022 in the subject Law - Comparative Legal Systems, Comparative Law, Brunel University, course: LAW LLB, language: English, abstract: This essay will examine the area of corporate piercing after the leading UK company law decision of the UK Supreme Court "Prest v Petrodel Resources Ltd". With the support of case-laws and the commentary by critics, it will be demonstrated that besides Prests’ efforts, it has failed in its’ aims of providing clarity to the law. The following arguments will be discussed: veil piercing as the remedy of last resort and corporate veil is just a label of an existent principle. Furthermore, the dichotomy introduced by Lord Sumption in evasion and concealment, with support of case laws.